The Basic Information section contains information required to complete your Pennsylvania return, including farming status, school district information, occupation information, final return indicators, and certain Pennsylvania filing status elections.
Most personal information transfers automatically from the federal return. Review each item carefully to ensure the information reported to Pennsylvania is accurate.
Program Entry
Pennsylvania Return → Basic Information
Is at Least 2/3 of Your Gross Income From Farming?
Select Yes if at least two-thirds of your gross income for the tax year was derived from farming activities.
Select No if less than two-thirds of your gross income came from farming.
This question helps Pennsylvania determine whether special filing and estimated tax payment rules for farmers may apply.
Select the School District in Which You Lived on December 31
Pennsylvania requires taxpayers to report the school district in which they resided on the last day of the tax year. The school district name and code are reported on the PA-40.
Select the school district where you lived on December 31 of the tax year, even if you moved during the year.
Why Is This Required?
Pennsylvania uses school district codes for tax administration and residency reporting purposes. The school district reported should reflect your residence on the final day of the tax year.
Enter Your Occupation
Enter the occupation of the taxpayer and, if filing jointly, the occupation of the spouse.
Examples include:
- Teacher
- Mechanic
- Nurse
- Sales Representative
- Accountant
- Retired
Pennsylvania requests occupation information as part of the individual income tax return.
Is This a Final Return? If So, Select Yes and Enter a Reason Below
Select Yes if this is the final Pennsylvania return that will be filed for the taxpayer or spouse.
Select No if future Pennsylvania returns are expected to be filed.
Pennsylvania identifies final returns on Form PA-40 and requests the reason the return is final.
Common Reasons for a Final Return
Examples may include:
- Deceased taxpayer
- Permanent move from Pennsylvania with no future Pennsylvania filing requirement
- Other circumstances requiring a final Pennsylvania return
If This Is a Final Return, Enter a Reason
Provide a brief explanation describing why the return is being identified as final.
Examples:
- Taxpayer deceased
- Moved permanently out of Pennsylvania
- Final filing requirement satisfied
How Does This Affect My Return?
Marking a return as final notifies the Pennsylvania Department of Revenue that future Pennsylvania individual returns may not be expected from the taxpayer.
Change Filing Status From MFJ to MFS for State Purposes Only
Select Begin if you filed your federal return as Married Filing Jointly (MFJ) but need to file Pennsylvania returns separately.
Pennsylvania permits spouses to file separate PA-40 returns even if they filed a joint federal return.
When Might This Be Used?
This option may be appropriate when:
- Spouses want to report Pennsylvania income separately.
- One spouse has Pennsylvania income and the other does not.
- Separate Pennsylvania filing results in a more favorable outcome.
- Certain Pennsylvania tax calculations are easier to report separately.
How Does Pennsylvania Treat Married Taxpayers?
Pennsylvania recognizes both:
- Married Filing Jointly; and
- Married Filing Separately
for Pennsylvania personal income tax purposes, regardless of how the federal return was filed.
How Do I Complete This Section?
Select Begin and follow the interview to allocate income, withholding, credits, and other tax items between spouses for Pennsylvania purposes.
The Pennsylvania return will calculate each spouse's information separately as required.
Important
Changing from MFJ to MFS for State Purposes Only does not change the filing status of the federal return. It only affects how information is reported on the Pennsylvania return.
How Does This Affect My Return?
Information entered in the Basic Information section may:
- Determine whether special farmer rules apply.
- Report the correct Pennsylvania school district.
- Identify the taxpayer's occupation.
- Notify Pennsylvania that the return is final.
- Allow spouses to file separately for Pennsylvania purposes even when a joint federal return was filed.
Notes
- Most personal information transfers automatically from the federal return.
- The school district reported should be the district where you lived on December 31.
- Occupation information is required for both spouses when filing a joint return.
- If the return is marked as final, a reason should be provided.
- Pennsylvania allows married taxpayers to file separate Pennsylvania returns even when they file a joint federal return.
- Review all Pennsylvania-specific information carefully before filing your return.